SECTION 12, READ WITH SECTION 10, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION G.O.MS.NO. 567, DATED 24-11-2017 In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter in this notification referred to as the said Act) and in… Read More »

SECTION 47, READ WITH SECTION 128, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SUMMARY : WAIVER OF LATE FEE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTH OF OCTOBER, 2017 ONWARDS BY DUE DATE NOTIFICATION G.O.MS.NO. 565, DATED 24-11-2017 In exercise of the powers conferred by… Read More »

SECTION 18 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 45 OF THE STATE GOODS AND SERVICES TAX RULES, 2017 – SUMMARY : TIME LIMIT FOR MAKING A DECLARATION, IN FORM GST ITC-04 IN RESPECT OF GOODS DISPATCHED TO A JOB WORKER OR RECEIVED FROM A JOB WORKER OR SENT… Read More »

SECTION 39, READ WITH SECTION 168, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 62 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – SUMMARY – EXTENSION OF DATE FOR FILING RETURN BY A COMPOSITION SUPPLIER, IN FORM GSTR-4 FOR QUARTER JULY TO SEPTEMBER, 2017 –SUPERSESSION OF NOTIFICATION… Read More »

SECTION 47, READ WITH SECTION 128, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – RETURNS – LEVY OF LATE FEE SUMMARY : WAIVER OF LATE FEE PAYABLE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTHS OF AUGUST AND SEPTEMBER, 2017 BY DUE DATE NOTIFICATION G.O.MS.NO. 560, DATED… Read More »

GST ITC 4 Due Dates Details of goods/capital goods sent to job worker and received back [ Rule 45(3) of CGST Rules 2017 ] Quarter Original /Extended Due Date Condition Reference April to June 2018 Original 25th July 2018 Rule 45(3) of CGST Rules 2017 January to March 2018 Original 25th April 2018 Rule 45(3) of CGST… Read More »

GSTR 5A Due Date Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India [ Rule 64 of CGST Rules 2017] Month Original /Extended Due Date Condition Reference March 2018 Original 20th April 2018 Rule 64 of CGST Rules 2017 February 2018… Read More »

Held Even though the net profit / loss arising from the purchase and sale of securities was disclosed by the assessee in the profit and loss account, the value of such securities held by the assessee was fully and truly disclosed by the assessee under the head investment in the relevant balance sheet.The said method… Read More »

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